Slide 1 Financial assets IAS 32, IAS 39, IFRS 7, IFRS 9 Slide 2 Academic Resource Center Financial assets Page 2 Typical coverage of US GAAP ► Scope ► Definitions ►…

Slide 1 Financial Accounting Standards Board National Association of Regulatory Utility Commissioners FASB Update October 8, 2007 Robert C. Wilkins Senior Project Manager…

Electronic copy available at: http://ssrn.com/abstract=1526648 Why Banks Elected SFAS No. 159âs Fair Value Option: Opportunism versus Compliance with the Standardâs Intent…

1. Financial Accounting Standards Board National Association of Regulatory Utility Commissioners FASB Update October 8, 2007 Robert C. Wilkins Senior Project Manager [email_address]…

Financial assets Academic Resource Center Financial assets Page * Typical coverage of US GAAP Scope Definitions Measurement bases Classification categories and related measurement…